SECURITIES AND EXCHANGE COMMISSION
                        Washington, D.C.  20549
                                    
                            FORM 10-QSB
                            (Mark One)
  
[ X  ]  QUARTERLY REPORT UNDER SECTION 13 OR 15 (d) OF THE SECURITIES 
        ACT OF 1934
  
For the quarterly period ended September 30, 1997  
                                  
                                 OR
                                  
[___]   TRANSITION REPORT PURSUANT TO SECTION 13 OR 15 (d) THE SECURITIES
        EXCHANGE ACT OF 1934
                                  
For the transition period from to _______________   
                               
                                  
Commission File Number:    ___________________                   
                                  
                     Americare Health Scan Inc.
       (Exact name of Registrant as specified in its Charter)
                                  
____Florida_________________________________65-0467346_______________
(State or other jurisdiction of      (I.R.S. Employer Identification No.)
incorporation or organization)
  
20  N.W. 181st Street, Miami, Florida                     33169
(Address of principal executive offices)                (Zip Code)
  
Registrant s telephone number, including area code:  (305) 770-1141
________________________________N/A_____________________________________
Former Name, Former Address and Former Fiscal Year, if changed since last
Report.
  
Check whether the registrant (1) filed all reports required to be filed by
Section 13 or 15 (d) of the Securities Exchange Act of 1934, as amended 
( Exchange Act ) during the preceding 12 months (or for such shorter period
that the registrant was required to file such reports), and (2) has been 
subject to such filing requirements for the past 90
days.  Yes             No ___X___             
  
APPLICABLE ONLY TO ISSUERS INVOLVED IN BANKRUPTCY DURING THE PRECEDING FIVE
YEARS
                                  
Check whether the registrant (1) filed all reports required to be filed by 
Section 13 or 15 (d) of the Securities Exchange Act of 1934, as amended 
( Exchange Act ) during the preceding 12 months (or for such shorter period
that the registrant was required to file such reports), and (2) has been
subject to such filing requirements for the past 90
days.  Yes _______ No ___X_____
  
APPLICABLE ONLY TO ISSUERS INVOLVED IN BANKRUPTCY DURING THE PRECEDING
FIVE YEARS
             
Check whether the registrant filed all document and reports required to be
filed by Section 12,13 or 15 (d) of the Exchange Act after the distribution 
of securities under a plan confirmed by a court.  
Yes              No _________          
  
APPLICABLE ONLY TO CORPORATE ISSUERS
  
Indicate the number of shares outstanding of each issuer s classes of 
common stock, as of the latest practicable date: 12,712,170  Common Stock,
par value $.001 as of December     31     , 1996. 
  
  
                      AMERICARE HEALTH SCAN, INC.
  
                                 INDEX
  
  
  
  
Part 1. Financial Information
  
Item 1. Financial Statements (unaudited).
  
Balance Sheet for the nine months ended September 30, 1997
     
Statement of Operations for the nine months ended September
 30, 1997
  
Statement of Cash Flows for the nine months ended September
30, 1997
  
Item 2.      Management s Discussion and Analysis of Financial Condition
and Results Of Operations.
  
Part II.     Other Information
  
                              
                              
                              
                              
                              
                              
                              
                              
                              
                              
                              
                              
                              
                              
                              
                              
ROBERT B. DODEK CPA.
20 N.W. 181st Street                   Telephone (305) 655-0923
Miami, Florida 33169                       Fax   (305) 653-3315
  
  
  
  
  
  
  
  
AMERICARE HEALTH SCAN, INC.
MIAMI, FLORIDA
  
I have compiled the accompanying balance sheet of Americare Health Scan,Inc.
and subsidiary as of September 30, 1997 and related statement of income and
retained earnings and cash flows for the period then ended, in accordance 
with Statements on Standards for Accounting and Review Services issued by 
the American Institute of Certified Public Accountants.
  
A compilation is limited to presenting in the form of financial statements 
information that is the representation of management.  I have not audited 
or reviewed the accompanying financial statement and, accordingly, do not 
express an opinion on them.
  
  
  
  
By:           /s/ Robert Dodek     
Mr. Robert Dodek, CPA
  
  
  
  
December 27, 1997
  
  
  
  
  
  
  
  
  
  
  
  
  
  
             AMERICARE HEALTH SCAN, INC, AND SUBSIDIARY
                     A DEVELOPMENT STAGE COMPANY
                     CONSOLIDATED BALANCE SHEET
                         SEPTEMBER 30, 1997
                                  
                                  
                               ASSETS
                                  
                                  
                                   CURRENT ASSETS
  
     INVENTORY                               $           155,383
     NOTES RECEIVABLE                                    116,000
          TOTAL CURRENT ASSETS                           271,383
  
  FIXED ASSETS
     BUILDING AND IMPROVEMENTS                           219,023
     MACHINERY AND EQUIPMENT                           3,525,120
                                                       3,744,143
     ACCUMULATED DEPRECIATION                            268,488
          NET FIXED ASSETS                             3,475,655
  
  OTHER ASSETS 
     PATENT FEES AND OTHER INTANGIBLES                    55,487
                                            $         3 ,802,525
  
  
  LIABILITIES AND STOCKHOLDER S EQUITY
  
                                   CURRENT LIABILITIES
     ACCOUNTS PAYABLE                            $       110,018
     LOANS PAYABLE                                        34,900
          TOTAL CURRENT LIABILITIES                      144,918
  
  OTHER LIABILITIES
     LOANS PAYABLE                                     1,296,536 
                                                       1,441,454
  
  STOCKHOLDERS  EQUITY
     COMMON STOCK - $0.001 PER SHARE PAR VALUE
     50,000,000 SHARES AUTHORIZED
     12,739,192 ISSUED AND OUTSTANDING                    12,739
     ADDITIONAL PAID IN CAPITAL                        2,906,000
     RETAINED EARNINGS                                  (557,668)
       TOTAL STOCKHOLDERS EQUITY                       2,361,071 
                                          $            3,802,525   
  
  
  
  
  
  SEE ACCOUNTANTS COMPILATION REPORT AND NOTES TO FINANCIAL
  STATEMENTS.
        
    
             AMERICARE HEALTH SCAN, INC, AND SUBSIDIARY
                 A DEVELOPMENT STAGE COMPANY
     CONSOLIDATED STATEMENT OF INCOME AND RETAINED EARNINGS
         FOR THE NINE MONTHS ENDED SEPTEMBER 30, 1997
  
       
       
       
             
  
  REVENUES - NET                                  $        $62,039
  
  COST OF REVENUES                                          31,020
  
  NET PROFIT                                                31,019
   
  OPERATING EXPENSES
     SELLING, GENERAL AND ADMINISTRATIVE                   180,200
     DEPRECIATION AND AMORTIZATION                         268,581
                                                           448,781
  
  NET LOSS                                                (417,762)
  
  RETAINED EARNINGS (DEFICIT) BEGINNING OF PERIOD         (139,906)
  
  RETAINED EARNINGS (DEFICIT) END OF PERIOD       $       (557,668)
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  SEE ACCOUNTANTS COMPILATION REPORT AND NOTES TO FINANCIAL
  STATEMENTS.
  
  
             
             AMERICARE HEALTH SCAN, INC, AND SUBSIDIARY
                  NOTES TO THE FINANCIAL STATEMENTS
                         SEPTEMBER 30, 1997
    
                         
  
  
Note 1 Accounting Policies
  
The company was incorporated February 3, 1994 in the state of Florida. 
The company started manufacturing the Ana-Sal HIV Saliva test in June, 1996.
  
The financial statements include Americare Biologicals, Inc. As of 
September 30, 1996 when the company wholly owned subsidiary.  All 
intercompany accounts have been eliminated.
  
Inventory
  
Inventories are priced at cost.
 
  
Property and equipment
  
Property and equipment is stated at cost with depreciation provided by the
straight-line method over the following estimated useful lives:
  
          Leasehold improvements        10 years
          Furniture and equipment       10 years
  
  
Patent costs
  
Patent costs are for the costs incurred to date and amortization has not
been started.
  
  
  
Note 2 Notes Receivable
  
Notes receivable are from other Americare Companies
  
  
Note 3
  
The company s assets were transferred to the company by various 
shareholders in exchange for a certain number of shares the balance in
loans.
  
  
  
  
  
  
  
                  
                  
                  
                  
                  AMERICARE HEALTH SCAN, INC, AND SUBSIDIARY
                        A DEVELOPMENT STAGE COMPANY
                 CONSOLIDATED STATEMENT OF CASH FLOWS
              FOR THE NINE MONTHS ENDED SEPTEMBER 30, 1997
  
                              
                              
                              
                                                           
  CASH FLOWS FROM OPERATING ACTIVITIES
  Net (Loss)                                      $     (417,762)
  
  Depreciation                                           268,581
  
  (Increase) Decrease in:          
     Inventory                                            31,019
     Notes Receivable                                      6,000
     Other Assets                                           (580)
    Increase (Decrease) in:
     Accounts Payable                                     66,018
  Net Cash Flow Provided by (used in) Operating Activities     (46,724)
   
  
  Cash Flows From Financing Activities
     Loans Payable                                        22,724
   
  
  Net Cash Provided by (used in) Financing Activities     22,724
  
  Increase (Decrease in Cash)                                        
  (24,000)
  
  
  Cash Beginning of Period                                12,000 
  
  Cash End of Period                              $      (12,000)
  
  
  
  
  
  
  
  SEE ACCOUNTANTS COMPILATION REPORT AND NOTES TO FINANCIAL
  STATEMENTS.
  
  
  
  
  
ITEM 2.      Management s Discussion and Analyses of Financial Condition 
             and Results of Operations
  
  
Results of Operations
  
Since the acquisition and merger on September 30, 1996 the company has 
primarily engaged in organizational activities and research and development,
and marketing efforts to sell technology products acquired.  The company 
has $62,000 in revenues and development expenses, rent, utilities, and 
insurance expenses have been funded through loans.
  
Liquidity and Capital Resources
  
As of September 30, 1997 the company had total assets of $3,802,525, and
had total liabilities of $1,441,454 consisting of notes payable and 
accounts payable. 
 
The Company is presently operating by funds received as loans from 
Affiliated companies owned by Dr. Joseph P. D Angelo, president of the 
Company.  There is no assurance,however, that these companies will continue 
to provide the loans in the future.
  
  
  
  
  
  
  
  
  
  
  
  
   
   
  
  
     
  
  
  
  
  
  
  
  
     
  
  
  
  
  
  
  
  
  
  
  
  
                      PART II. OTHER INFORMATION
  
  
  
  
  Item 1.      Legal Proceedings.
               
               Not applicable
               
  Item 2.      Changes in Securities.
  
               Not applicable
  
  Item 3.      Defaults Upon Senior Securities.
  
               Not applicable
  
  Item 4.      Submission of Matters to a Vote of Security-
  Holders.
     
               Not applicable
  
  Item 5.      Other Information.
  
               Not applicable
  
  Item 6.      Exhibits and Reports on Form 8-K.
               
               Not applicable
  
               
  
  
  
  
  
  
  
  
                              
                              
                              SIGNATURE
  
                              
In accordance with requirements of the Exchange Act, the Issuer caused this
report to be signed on its behalf by the undersigned, thereunto duly 
authorized.
  
  
                         Americare Health Scan Inc.
  
  
  
  
  
                         By:  ______/s/    Joseph P. D Angelo____
                              Dr. Joseph P. D Angelo, President
  
  
  
  
  DATED:  January 6, 1998